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CIMAPRA17-BA3-1 Exam - Topic 1 Question 48 Discussion

Internal controls are used to prevent errors occurring, as well as to detect errors which may have already occurred.Which one of the following is an example of a 'prevent' control?
C) Matching purchase invoices with Goods Received Notes
A) Reconciling control accounts with the ledger accounts
B) Preparing the trial balance
D) Preparing a bank reconciliation

CIMAPRA17-BA3-1 Exam - Topic 1 Question 48 Discussion

Actual exam question for CIMA's CIMAPRA17-BA3-1 exam
Question #: 48
Topic #: 1
[All CIMAPRA17-BA3-1 Questions]

Internal controls are used to prevent errors occurring, as well as to detect errors which may have already occurred.

Which one of the following is an example of a 'prevent' control?

Show Suggested Answer Hide Answer
Suggested Answer: C

by Teddy at May 08, 2022, 04:11 PM

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Galen
9 months ago
Not sure about D being a prevent control, feels off.
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Shawnta
9 months ago
C makes the most sense to me, totally agree!
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Benedict
9 months ago
Surprised that people think A is a prevent control!
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Lanie
9 months ago
I think B is more about detection, not prevention.
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Vallie
10 months ago
C is definitely a prevent control!
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Kerry
10 months ago
This seems like a straightforward question about the fundamental role of the audit function. I'm pretty confident I can figure this out.
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Layla
10 months ago
Ah, I've seen this type of question before. The trigger condition is definitely the most important factor here. I'll carefully consider each option and think through the logic.
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Lettie
10 months ago
I'm confident the hardware addresses are referenced at the data link layer, which is where the physical network addressing happens. Option C is my answer.
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